Multiple choice

Entries in the books of account, regularly kept in the course of business, are admissible under Section 34 of Evidence Act

  1. if they by themselves create a liability

  2. if they by themselves do not create a liability

  3. irrespective of whether they themselves create a liability or not

  4. Either (1) or (2)
Reveal answer Fill a bubble to check yourself
C Correct answer
Explanation

Option (3) is correct: U/s 34 of Evidence Act, entries in the books of account, regularly kept in the course of business, are relevant whenever they refer to a matter into which the court has to inquire but such statements shall not alone be sufficient evidence to charge any person with liability.

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